The Orlando Magic would like to seriously engage the Bulls in trade talks for Dwight Howard, but the All-Star center’s apparent reluctance to make a long-term commitment to Chicago has all but killed the discussions, league sources told CBSSports.com.

The feeling among rival executives remains that the Magic seem intent on rolling the dice and keeping Howard for the rest of the season, hoping a long playoff run, emotional ties to Orlando and an extra year and $29 million they could offer would persuade him to stay beyond this season. But the move would be highly risky, given that Howard has refused to publicly commit to the Magic — a stance that sources view as a strong sign that hed leave as a free agent if he isn’t traded.

Before today, the Bulls front office new that they represented the best value Orlando could possibly get for Dwight Howard and that they would still have the pieces to win immediately upon Howard's arrival.

Now the front office in Chicago knows that Orlando understands a trade with Chicago is the best option for their franchise.

Dwight still has his sights set on New Jersey. For Orlando, that is probably the worst-case scenario in a trade. They would take back a seven-footer in Brook Lopez who seems to have a phobia of rebounds, and a clutch of role players worse than those who currently surround Dwight in Florida.

It's a lose-lose too, Dwight would be joining Deron Williams, an elite point guard, but at what cost to the Nets? The Nets would give up almost all of their good players leaving just Williams and Howard.

Yet Dwight is still convinced he can maneuver his way to New Jersey. And he has the tenacity to claim that "he wants to win."

If that is so, Dwight goes to Chicago. If he goes to New Jersey, it's for money and apparently a bigger market.

With Chicago, Dwight has the league MVP, the reigning Coach of the Year Tom Thibodeau and the league's best defense. He would create the greatest 1-2 punch the league has ever known and would present the perfect counter to the Miami Heat and LeBron James and Dwyane Wade, center and point guard being the Heat's two weakest positions.

Instead, he wants to go to New Jersey. He'll get Avery Johnson, a coach. He'll get Deron Williams.